Stamp Duty in Australian Capital Territory (ACT) — Rates & Exemptions 2026
ACT stamp duty rates and the unique marginal rate system for 2026. First home buyers may get full exemption up to $1,020,000 via the Home Buyer Concession Scheme. No foreign buyer stamp duty surcharge.
Definition
Australian Capital Territory Stamp Duty
Stamp duty (transfer duty) in Australian Capital Territory is a state government tax paid when you purchase property. ACT uses a unique marginal tax rate system that replaced fixed stamp duty brackets. The Home Buyer Concession Scheme provides duty concessions for eligible buyers. The ACT does NOT charge a foreign buyer stamp duty surcharge — the 0.75% surcharge is a land tax, not transfer duty.
Quick Facts
| FHB Exemption | Full stamp duty exemption for eligible first home buyers on properties up to $1,020,000 (income-tested: $170,000 single / $251,000 couples) |
| FHB Threshold | $1,020,000 property threshold; income-tested at $170,000 (single) / $251,000 (couples) — verify current thresholds with ACT Revenue |
| Foreign Surcharge | No foreign buyer stamp duty surcharge. Note: the ACT charges a separate 0.75% foreign owner land tax surcharge (an ongoing annual tax, not a one-off duty on purchase) |
| Key Notes | ACT uses a unique marginal tax rate system that replaced fixed stamp duty brackets. The Home Buyer Concession Scheme provides duty concessions for eligible buyers. The ACT does NOT charge a foreign buyer stamp duty surcharge — the 0.75% surcharge is a land tax, not transfer duty. |
ACT Stamp Duty Rate Brackets
The following table shows the current stamp duty brackets for property purchases in Australian Capital Territory.
| Property Value | Rate / Duty |
|---|---|
| $0 — $260,000 | Marginal rates from 0.68% to 2.4% |
| $260,001 — $300,000 | Approximately $3,000-$4,000 |
| $300,001 — $500,000 | Approximately $4,000-$11,400 |
| $500,001 — $750,000 | Approximately $11,400-$20,700 |
| $750,001 — $1,000,000 | Approximately $20,700-$31,400 |
| $1,000,001 — $1,455,000 | Approximately $31,400-$48,900 |
| Over $1,455,001 | 4.54% of total value |
First Home Buyer Concessions
Full stamp duty exemption for eligible first home buyers on properties up to $1,020,000 (income-tested: $170,000 single / $251,000 couples)
The threshold for first home buyer stamp duty concessions in Australian Capital Territory is: $1,020,000 property threshold; income-tested at $170,000 (single) / $251,000 (couples) — verify current thresholds with ACT Revenue. Check with your state revenue office for the latest eligibility criteria and application process.
Foreign Buyer Surcharge
No foreign buyer stamp duty surcharge. Note: the ACT charges a separate 0.75% foreign owner land tax surcharge (an ongoing annual tax, not a one-off duty on purchase). This surcharge is applied in addition to the standard stamp duty rates shown above. Foreign buyers should factor this additional cost into their purchasing budget.
Tip: Use our Stamp Duty Calculator to get an instant estimate of your stamp duty in Australian Capital Territory, including first home buyer concessions and foreign buyer surcharges.
Frequently Asked Questions — ACT Stamp Duty
Stamp Duty in Other States
Related Resources
- Stamp Duty Calculator — Calculate your stamp duty including first home buyer concessions.
- Stamp Duty Exemptions for First Home Buyers — State-by-state breakdown of available exemptions and concessions.
- First Home Owner Grant Australian Capital Territory — Learn about the FHOG and other grants in ACT.
- Borrowing Capacity Calculator — Estimate how much you can borrow based on your income and expenses.
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Analyse Your Contract FreeLast updated: March 2026. Verify all figures with your state or territory revenue office before making financial decisions.